The purpose is to better understand the interrelatedness of new business models in the truck market and developments in the road transport sector. Based on a three year research project in cooperation with a European heavy vehicle manufacturer, we describe short cases showing some of the business models in use and demonstrate changes and the relations between the markets trucking and transport.
New business models emerge both in the heavy vehicle and transportation markets, in complex ways involving multiple actors. The impetus for the models can come from several directions but the final impact must be negotiated and cannot be planned by a single actor. The paper considers the development of new business models and implications on the market from the point of view of the firms actually using the business models. This shows how different business models can co-exist and involve different types of rationalities.

This report examines the effect that ECA-zone regulation has on the optimal vessel fuel strategies for compliance. The findings of this report are trifold, and this report is coupled with a calculation tool which is released to assist ship-owners in the ECA decision making.
The first key insight is the substantial impact of the current and future oil price on the optimal compliance strategies ship-owners choose when complying with the new air emission requirements for vessels. The oil price determines the attractiveness of investing in asset modification for compliance, given the capital investment required. Operating on low-Sulphur fuels remains favourable with a low oil price, as the price spread between high- and low-Sulphur does not outweigh the price of asset investments. Ship-owners who are contemplating future compliance strategies should monitor the developments of the global oil price, and consider how much time their operated vessels navigate the ECA in the future.

Scrubber technology is one of the valid alternatives to comply with the tightening sulphur regulation. Due to the high uncertainty associated with the oil price and shipping market, making decision about whether and when to invest in marine scrubber is very difficult. In contrast to the previous works that examine the economic feasibility of scrubber retrofitting through the net present value rule, this paper applies the Real Option Analysis to find the optimal investment strategies. The proposed decision-making framework addresses the uncertainty and the value of deferral option embedded in the scrubber investment. The multiple sources of investment uncertainties are explicitly analyzed and integrated in the modeling by using Rainbow option. The results demonstrate that the value of the scrubber investment has significantly increased for several cases by considering the deferral option. It is thus important for ship owners to consider the available options before proceeding with abandoning or investing strategy. The proposed framework can be widely applied to other ship retrofitting investment evaluations, which include similar investment alternatives and
uncertainties.

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Research positioned in the intersection between management accounting and supply chain management is increasing. However, the relationship between management accounting and supply chain strategies has been neglected in extant research. This research adds to literature on management accounting and supply chain management through exploring how supply chain strategy and management accounting is related, and how supply chain relationship structure modifies this relation. Building on a contingency theoretical lens as well as literature within management accounting and supply chain management, a research model is developed. The research model highlights two basic forms of fit. First, fit between lean- and agile supply chain strategies, and supply chain management accounting practice. Second, supply chain relationship structure, modelled as the extent to which a firm organizationally integrates activities with customers and suppliers, is a moderating variable and. When misfits occur this may lead to negative performance effects and have implications for the competitiveness of the firm and the supply chain system as a whole. This study makes a contribution to the literature by conceptualizing the elements of management accounting in a context of the supply chain and by relating it to supply chain strategy and supply chain relationship structure. A set of generically different supply chain management accounting postures are proposed and the notion of design/use flexibility of a supply
chain management accounting technique proposes.

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With care of writing as a method of inquiry, this paper engages in academic writing such as responsible knowledge development drawing on emotion, thought and reason. The aim of the paper is to better understand emancipatory knowledge development. Bodily experiences and responses shape academic writing and there are possibilities for responsible academic writing in that iterative process. I propose that academic writing can be seen as possibilities of passionate as well as passive writing.

This study contributes to literature on value creation in buyer-supplier relationships as well as literature on IT service provision. It makes a first attempt at building a comprehensive model of the factors that enable and inhibit value creation within buyersupplier
relationships. A distinction is made between value drivers with a direct influence on value creation, operational- and strategic performance, and moderating contextual factors that may enable or inhibit value creation from taking place. Initial application of the model to an IT service provision context is provided. Further case based and survey based applications are needed to develop and validate the suggested model.

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An Ethnographic Study of an Emerging Business Model Innovation within the Frame of a Manufacturing Company

Michea, Adela(Frederiksberg, 2016)

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Resume:

This is an ethnographic study of business model innovation in an established manufacturing
company. The motivation of the thesis is to propose a sensemaking (Weick, 1995), with focus
on enactment (Weick, 1979), analysis of a business model innovation process, stepping outside
the usual perspectives employed in analysing such a phenomenon, namely activity system,
dynamic capability and transaction costs, discovery driven or cognitive perspective.
The research question guiding the thesis is:
How do established companies enact new business models?
The innovation of business models in established companies is an intricate process, and a
mountain to climb in the eyes of top management. Often, in the choice between innovation and
control the latter wins. Studies have shown that technologies and processes, which have the
potential to challenge the exiting model, are being filtered out. In here, the dominant logic, and
so-called managerial inertia, is defining the selection criteria. However, in face of perceived
serious exogenous factors, such as financial crisis or losing significant market shares, companies
are left with nothing else than the choice of innovating their business model.

Road transport is an important sector, connecting time and space of production and consumption. Its market conditions has changed. The EU single market implementation has increased price pressure due to supply of low cost road freight transport from counties with lower cost structures. Changes in the market also encourage strategic development of some road hauliers into providers of unique services. Such road haulier strategic development contributes to efficiency and effectiveness in basically all business sectors of EU. Little research is available of such strategic and operational management.
In this paper we will explore that knowledge gap and analyze what value proposition(s) and capabilities can transform potential cost disadvantages of acting in a market that includes both high- and low-cost-country actors? And in conceptual terminology, how are capabilities deployed and developed to construct a competitive value proposition?
We will illustrate the strategy-as-practice with two projects, and discuss implications in terms of capabilities needed to create an effective value proposition and hence competitiveness. The theoretical contribution is in theorizing haulier strategic development in which we take into account logistics service supplier strategic management. We also contribute with better understanding of value creation in order to escape commoditization and differentiate services through relationships (customers and/or other hauliers). Practical implications concern hauliers’ strategy creation and to some extent road transport buyers in terms of more informed market knowledge.

While fast product development with early prototyping and reduction of both cycle time and lead time are major concerns, there is little research on ramp up management. This paper examines the structural complexity of the ramp-up processes including the interactions with suppliers and analyses the degree of fragmentation in the process planning and execution. Resource dependence theory (RDT) is used as central explanatory framework for inter-organisational interdependencies formation throughout the planning and execution of the ramp-up activities and milestones. This study aims at exploring inter-firm resource dependence connections in production initiation and its influence upon the effectiveness of manufacturing ramp-up.

This dissertation investigates welfare creation and leadership from a radically
processual thinking as a basis of imagining other conceptual horizons than the
ones feeding current governmental rationalities. It basically argues that since
welfare is not an entity delivered, but is continuously becoming in an unfolding
middle between managers, employees and citizens, we need to go beyond
conceptual frameworks that draw their assumptions from a thinking which
basically treats welfare as a thing.
The dissertation therefore starts out by denaturalizing the assumptions and
divisions of an entitative, extensive reasoning and discusses how this thinking
frames the idea of creation in a welfare context. This leads to a discussion of the
idea of welfare creation as the realization of a mental model: Here, the dissertation
locates as a problem that when ‘the new’ is placed in changing mental models of
practice, creation tends to slip out of practice. Creation then becomes a matter of
separating oneself from the situation in order to be able to decide upon a new way
to relate to practice at a time and space distance of it. So, at the same time as
creation slips out of practice, the relational also slips out of creation.
In an attempt to push back together what has been split in this reasoning, the
dissertation activates process philosophy as a lever of imagining other conceptual
frames of welfare creation - how welfare creation may be thought radically
relationally-processually beyond the idea of realization a mental model.
By taking the path from Bergson’s distinction between intensive and extensive
multiplicity to Brian Massumi’s concept of newness and the deleuzian-spinozian
concept of affect, the dissertation aims to carve out a notion of creation that can be
helpful in this endeavor.

In this paper we review applications, case studies, models and techniques proposed for the design
and optimization of reverse logistics systems according to the principle of modularity. Based on
these studies we give an overview of scientific literature that describes and discusses cases of
reverse production activities and modularity in practice. We examine high technology industries
and their potential competitiveness implementing reversed supply chain. The main research
question addressed in the paper is: How can modularity guide and determine the development of
complex technology and subsequently contributing to enhancing the efficiency of the reverse supply
chain (RSC)?

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The academic literature suggests that firms cannot stay competitive if their business and IT departments
are not aligned. Several theories have provided insights into how to achieve alignment, yet most IT and
business departments still struggle to fulfill each other’s expectations, with dissatisfaction and low trust
as a result. Some scholars argue that alignment is about finding the right mechanical configuration for a
given organization. Others argue that alignment theory should move away from a focus on processes,
structures, and roles, instead looking at concepts such as communication, trust, and service quality. This
Ph.D. thesis features an analysis of the relationship between the IT department and the business
departments at the global brewery Carlsberg. The analysis is centered on how trust, transparency, and
service quality enter into this relationship, and how these interactions affect the level of alignment
between the company departments. Concurrent with the analysis and data collection, a framework was
developed based on qualitative and quantitative data. The qualitative data collected via interviews and
observations provided insights into the interactions between the concepts, whereas quantitative data
collected via survey instruments and experiments provided insights into the correlations between
concepts as well as their relational causality. The primary findings include the identification of causality
between certain dimensions of transparency, trust, and service quality, with expectation matching
playing a significant role in the relationship. The study also found that the relationship between
transparency and trust was mutually reinforced, and that factors such as organizational complexity,
organizational change, and lack of cross-domain engagement from the business employees had a
negative impact on alignment. The findings of the thesis have implications for theory as well as praxis. In
terms of theory, the findings provide a refinement of the normative claim that organizations should
merely establish communication mechanisms to improve alignment. While such mechanisms can be
useful, the roles of employee expectations, barriers, and the context of the organization must also be
considered in order to achieve greater success. In terms of practice, the implementation of a
transparency tool led to an increase of 16% in competence-based trust and an increase of 21% in the
assurance dimension of service quality. For organizations similar to Carlsberg, such a tool could be a
possible means to obtain similar results.

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The Narrative Mediation Between Organizational and Individual Paradoxes

Majgaard, Klaus(Frederiksberg, 2015)

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Resume:

The purpose of this paper is to enhance the conceptual understanding
of the mediatory relationship between paradoxes on an organizational
and an individual level. It presents a concept of agency that comprises
and mediates between a structural and individual pole. The constitution
of this agency is achieved through narrative activity that oscillates between the poles and transforms paradoxes through the configuration
of plots and metaphors. Empirical cases are introduced in order to illustrate the implications of this understanding.

This PhD Thesis researches into Strategic Cost Management with a general research interest in,
how top management makes sense about the organization’s cost structure in strategic decisions
about the configuration of the value chain. The empirical setting is among other confined by
organizations’ outsourcing and relocation ventures, where ‘cost reduction’ is a prominent argument
behind the decisions. The overall research purpose is to develop explanatory propositions about,
how Strategic Cost Management practices might be ‘enacted and given meaning’ (Baxter and Chua,
2003, p. 112) by top management.
Such understanding is suggestable of scholarly interest. It is well-known to academia that extant
contributions from the literary realms of Supply Chain Management and Management Accounting
irradiate that decisions to reconfigure the organizations’ value chains can encompass substantial
investments and embed pivotal organizational tradeoffs. Thus, it is of centrality in relation to the
organizations’ competitive positions. Secondly, contemporary contributions within Supply Chain
Management or in close juxtaposition hereto increasingly question decision making schemes based
on ‘pure cost efficiency considerations’ (e.g. Kinkel, 2012, p. 696). These contributions
progressively advocate for a broader view upon organizations’ approaches to value chain
configuration. This perspective on cost management within the realm of the value chain is shared by
Management Accounting researchers (e.g. Anderson, 2007; Anderson and Dekker, 2009ab).
These Management Accounting situated researchers, thirdly, direct attention to a disproportionate
research emphasis on cost management issues with a focal point of that of improving cost
performance given a certain strategy and cost structure, i.e. executional cost management, opposed
to research into the cost structural choices associated with the design of the value chain, i.e.
structural cost management (e.g. Anderson and Dekker, 2009ab). This is perhaps surprising, when
the centrality of the cost structural choices in relation to the competitive position is considered.
These scholars do, fourthly, stress the amble opportunity to understand the more ‘complex economic
and social forces’ (Anderson, 2007, p. 483) that govern the management of the structural costs.

The customer survey has become increasingly central to accounting and accountability as pressures to make organizations and professionals more responsive to their customers has intensified over the past twenty years. Yet, the significance and effects of the addition of the survey technology and technique to practices of accounting has hitherto been overlooked. This paper begins to close this research gap by investigating what happens on and around the survey to remake it as central to accounting in healthcare. This paper shows the activities to account for the customer and to make organizations and professionals accountable to her through the survey to involve the ‘remanagerialization of the patient’—that is, the recreation of the patient as a customer with “experiences” uniquely capable of allowing healthcare providers to achieve distinctive managerial ends. This paper also shows these processes to involve the ‘sequestration of customer experience’. Accounting comes to express the customer’s view, and the customer’s view becomes an expression of accounting. This connectivity provides an ontological security and a moral vacuity: it at once establishes control over the experiences of customers and at the same time removes the full breadth of these experiences from organizational life. The intertwining of the survey with accounting, as such, is shown not to entail simply the adoption of a new technology, but rather the wholesale remaking of system to give a voice to the customer and allow her to be heard. Illumination of the processes by which such a system emerged provides insights into accounting change and means of accounting more successfully for customers.

Since 1996, a variety of US states have decriminalized and legalized the use of cannabis for medical
and recreational purposes. Today there are only 11 states with total cannabis prohibition (see
Figure 1). Each state has developed its own system and standard of legalization/decriminalizetion,
and its own form of regulation and oversight of both psychoactive and non-psychoactive
cannabis production, processing, sale, and distribution.